Which ONE of the following statements concerning extensions of time for liquidation is INCORRECT?
A) Extensions are valid when required by statute.
B) Extensions are valid when court ordered.
C) Extensions are valid when information is needed by Customs for the purpose of proper appraisement, only.
D) Extensions are valid when information is needed by Customs for the proper appraisement or classification.
E) Extensions are valid if an importer files a timely request, in writing, showing good cause.
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The Answer is: C
Citation: 19 CFR 159.12(a)
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